Author: chris

Entry Essay for School of Nursing

I am a twenty-four year old Miami resident who has schooled entirely in Florida locality, with the latest being a completion of my undergraduate degree program in health science in the Florida International University. I pursued biology minor in the undergraduate program and would therefore, like to expand my knowledge within the discipline, towards my career building within the health fraternity. My interest for medicine as a practice and academic discipline was majorly inspired by my mother as a breast cancer survivor. My mother’s condition was diagnosed during my college schooling period and this infused a significant challenge to my big sister and me, who at that period of mom’s health condition were attending her college education program. With mother being admitted at a health center for supplementary tests, analyses and treatment, my sister and I had to accord a lot of support to her with the rest of our efforts being towards maintaining a healthy balance in our studies.

I knew that our studies bore a lot of significance to mother because my sister and I were the initial pioneers in our family to have attended graduate school. Our successful graduation therefore would be good for mother’s condition, as it would avert the stress attached to failure. During the hospitalization period, I frequented the hospital as her next of kin with my sister and invariably got interested with the nursing profession as attributed to the superior care that they offered mother to make her stay and pain bearable within the ward. These procedures always left mother contented and this was very pleasant to me. On every visit, I accorded the same observation and this spurred my interests in medicine. My biggest challenge in the visits quickly shifted from worrying about mother to the feelings of inadequacy that assailed me with the minimal care that I offered mother. I had attested the fact that she was handled by experts, highly skilled in the art of nursing yet I was limited due to the lack of knowledge.

It was during this period that I decided to pursue nursing studies in Bachelor of Science in Nursing (BSN) within the same institution, Florida International University. My mother’s recovery was in fact highly aided by the nursing services offered and I believe that this program would accord the same knowledge to aid with my nursing practice. I chose Florida International University because of its comprehensive and credible learning curriculum as I noted with my earlier undergraduate program, as well my sister’s successful doctorate program in physical therapy within the same institution. The diversity within the institution is healthy for personal and social developments to me as a bilingual student fluent in both English and Spanish languages. Upon the successful completion of my undergraduate program in BSN, I will pursue and masters program in anesthesiology within the same institution. I want to pursue this masters program for a career as a Certified Registered Nurse Anesthetist (CRNA) to aid with effectual pain control in healthcare as was accorded to mother during her ailing period.

 

 

 

 

 

 

 

 

 

Inventory Letter

I enjoy writing research papers, where I explore the details of a particular topic and present my findings in written form. Research papers are particularly interesting where the subject of discussion is an issue that is pertinent to life or to my environment. In my personal time, I have developed a keen interest in reading and writing poetry. I have found that it increases my knowledge of words and articulacy. I am also interested in learning how to write articles, though it is an area that I am not yet proficient in.

I pride myself in the fact that my writing skills have increased so tremendously that unlike before, I do not have to write several drafts before coming up with the final paper. Through this course, I have learnt how to let my thoughts flow and easily translate them into written form. I have also gained useful skills such as brainstorming and organizing my thoughts eloquently on paper. I sometimes suffer writer’s block, especially when the topic is too broad or if the question is too open. I also tend to lack sufficient material to write about when I am unfamiliar with the subject of discussion. I write better, when the topic is more specific and familiar. I overcome writer’s block my brainstorming and doing research on the topic that I am supposed to write about.

One of my weaknesses is that I sometimes take too long doing research when I am told to write a fictional story. I need to improve on my ability to imagine characters because I tend to over-rationalize in order to come up with the perfect characters and perfect story line. My weakness therefore is that I am not able to let my creative juices flow unrestricted because I tend to have a very structured and logical thinking pattern. My fictional stories are not as interesting and creative as I would like them to be. I will therefore need significant improvement in this area in future.

My attitude towards writing depends on the type of writing I am doing. When it is something that I am skillful in such as writing a research paper or poetry, my attitude is positive and I enjoy writing. However, when the topic is challenging I have a relatively difficult time writing the paper, and therefore I am not able to maintain a positive attitude towards it. I am interested in improving my writing skills, and correcting any negative attitudes that I may have formed towards specific forms of writing such as fictional writing. I believe that developing good writing skills is essential to the one’s success both academically and professionally. A good writer is perceived as being articulate and intelligent. It is important therefore to be able to translate my thoughts effectively into written words.

In addition to this, I have a strength that may also double up as a weakness, which is my vocabulary is very wide. In this class, I have developed a wide vocabulary by reading extensively, writing poetry and looking up new words in the dictionary. This has been a strength because my fluency has improved significantly and I am able to express my thoughts more easily, unlike before where I would struggle to find a word that would be able to express something I was thinking. My writing skills have therefore improved, and there has been a substantial improvement in the quality of my written assignments.

My wide vocabulary has also been a problem in some instances where the sentence structure becomes unnecessarily complex, which is a factor that might change the overall tone of the story. Ideally, my writing assignments should incorporate both intricate and simple sentence structures in order to be more captivating and understandable to the reader. I can do this by going through my writing thoroughly in order to identify areas where I have used too many complex sentences together or used too many simple sentences together.

 

The Cause of Air Pollution

Air pollution is the harm or discomfort that is caused by chemicals, particulate substances or biological matter to living organisms. The cause of air pollution leads to diverse effects that pose threats to the health of living organisms and brutally affect the natural environment. Various chemical substances in the air affect the health of human beings. They cause diseases such as bronchitis, heart problems and lung cancer that eventually lead to death. Air pollutants especially ozone, sulfur and nitrogen oxides affect the natural environment. The society can input control measures such as waste reduction through recycling, utilizing less energy, restricting population, employing non-polluting renewable methods and following environmental regulations. Chemical substances that result due to activities of human beings and natural occurrences cause air pollution.

Emission of carbon dioxide into the atmosphere is one of the major causes of air pollution in an environment. Human beings exhale carbon dioxide but its harmful when being emitted from other sources such as human activities. Activities such as mining, road construction and chemical industries release harmful carbon dioxide, which when inhaled by living organisms causes death. This gas is used in different industries such as the chemical and oil industries. Actually, many manufacturing industries use this gas for manufacturing processes of products. Fossil fuel combustion and deforestation contributes to the same. Carbon dioxide emissions remain the same when various gases are emitted during volcanic eruptions (Lad, 2010). This gas contributes to global warming, which is a serious threat to the living organisms.

Nitrogen dioxide is another gas that causes air pollution. This gas is emitted to the atmosphere through various activities practiced by human beings. The industrial activities carried out especially by most of the power plants release this gas to the atmosphere. Fuels burning from different motor vehicles, industrial and commercial activities all increase the nitrogen levels leading to environmental pollution. In addition, nitrification extensively increases sewerage treatment costs because more air is needed. The process of nitrification results to unacceptable sewerage effluents that pollute the natural ecosystems. In places where there is practice of water re-use, the nitrate concentration in water may cause water pollution leading to disease problems such as methaemoglobinaemia (Harrison, 2001).

Toxic substances due to manufacturing of motor vehicles cause air pollution. The fuel combustion from automobiles and airplanes all release many primary pollutants to the atmosphere. In many big industrialized cities, fossil burning from the factories, offices and big homes increases air pollution. Gases are produced during manufacturing of motor vehicles and burning of fossil thus lead to air pollution. Besides, charcoal burns and the release of fumes from the aerosol sprays, activities of military especially using nuclear weapons all cause air pollution. Even though a gas such as carbon dioxide is essential in photosynthesis processes, inhaling the same gas has an effect on the living organisms (Prasad and Amarnath, 2010).

Another gas that causes air pollution is carbon monoxide. This gas is caused by the activities of human beings and it poses a threat to living organisms. There are various reasons behind the release of this gas to the atmosphere. The first reason is the need for charcoal that can be used for domestic purposes such as cooking. Secondly, the need for fuels burning appliances especially gas water heating, gas stoves and driers. All these contribute to release of carbon monoxides, which when combined with the atmosphere affects the ozone layer (Lad, 2010). However, if human beings cannot limit their activities, they can cause great loss of lives to other living organisms.

Sulfur and chlorofluorocarbons (CFCs) oxides are other chemical gases that are harmful pollutants of air pollution. Sulfur oxides result due to combustion of fuels such as fuel oils and coals. Sulfur can cause air pollution in the process of metallurgical that involves ores containing sulfur and production of sulfuric acids. High sulfuric concentrations irritate the humans’ upper respiratory tract because they make breathing more difficult through constricting the finer air pipes. CFCs cause air pollution by lowering the normal concentration of ozone layer in the atmosphere. Equipment such as canning sprays, leaking refrigerators, air conditions and plastic burning foam discharge the CFCs’ gas into the atmosphere, causing air pollution. The CfCs move to the stratosphere for several decades thus break down due to Ultra Violet radiation discharging chlorine atoms. This speeds up ozone breakdown into oxygen hence global warming (Socha, 2007).

Most air pollution is brought about by the activities of human beings. However, some causes of air pollution result from natural sources. These include natural forest fires, volcanic eruption processes, wind erosion, organic compound evaporations into the atmosphere, pollen dispersal of materials and radioactivity (Hirschmann, 2005). First, volcanic eruptions especially the activities that take place under the earth’s surface cause air pollution. During this process, carbon dioxide and sulfur dioxide are released and these pose dangerous consequences to living organisms. Other gases such as hydrogen sulfide, chloride and fluoride hydrogen, halocarbons and carbon monoxides are discharged. The materials discharged from volcanic eruption lead to acidic rains and volcanic ash that disrupts air movements.

Secondly, forest fires that occur naturally especially in a highly vegetation areas are the source of air pollution. Various causes lead to bush fires naturally without interferences by human beings. These fires spread faster to wider areas discharging pollutants such as carbon monoxides and smoke into the ozone layer. Lastly, wind erosion, evaporation of organic compounds and pollination all contributes to air pollution.  These substances induce the respiratory diseases in the body of human beings. However, these factors are not the major causes of air pollution but they do play lesser roles towards air pollution (Socha, 2007).

 

References

Harrison, M.R. (2001). Pollution: causes, effects and control. London, UK: Royal Society of

Chemistry.

Hirschmann, K. (2005). Pollution. London, UK: Kidhaven Press.

Lad, K. (2010). Causes of Air Pollution. Buzzle.com. Retrieved on 4 May 2011 from

http://www.buzzle.com/articles/causes-of-air-pollution.html

Prasad, P. N., & Amarnath, T. R. (2010). Environmental air pollution: Causes, effects and

 control. New Delhi: Crescent Pub. Corp.

Socha, T. (2007). Air Pollution Causes and Effects. Retrieved on 4 May 2011 from

 http://healthandenergy.com/air_pollution_causes.htm

Role of News Media

The media has been a very vital organ of providing news to the citizens. It has been a key figure in providing the news because very many people watch the news to find out what is happening in the world. Additionally, the media has been known to influence a great deal number of people. Most of the media companies like CBS have proved to be very credible in the news that they provide to the people. Therefore, this has made the people to trust them in the news that they present to them. However, in the recent past the media has been providing news that has been misrepresented. This means that the media has been misguiding the people in the kind of news they have been providing. Therefore, News Media is a tool for disclosing, informing, acting and representing on biased or non-biased information to the public.

            The main function of the media in America is informing the citizens about the daily happenings. Additionally, it is the main function of the media to gather the information and ensure that the information they have gathered is free from biasness and prejudice. Moreover, the American media provide freedom of speech and inform the citizens on issues the public want to act on hence give solutions. The American news provides the information to the public that is independent and true and citizens are free to make collective decisions that benefit citizens.

The media has been playing a very crucial role in presenting the information to the public. However, they have continuously been abusing their right and playing a role that is misguiding the citizens. In the case of the war between America and Iraq, there was a lot of misrepresentation. Americans had misperceptions because of the internal biases that were from their outside sources of news. These misperceptions consequently contributed to War in Iraq because of the unbiased information from the media prints (Kull, 2011). However, there has not been any evidence that has been brought out to suggest that the allegations of Iraq possessing missile bombs were true. Therefore, the media has played a role of misrepresentation in providing biased news that may affect the public.

Another role that the media has been playing is disclosing news that is biased. The media has been providing the news in the form in which the people want to hear or in the form in which they themselves want to hear. For example, Dan Rather of CBS News commented that he is an American and that he wanted the Americans to win the war therefore, he is prejudice in the news he provides to the people (Kull, 2011). Therefore, Dan Rather as a tool of the media has been providing the people with news that is prejudice. This means that he has been providing the people with biased news. For this reason, the media has currently been the role of providing the people with biased news.

The roles of the media should change and include those roles that protect the people because of the current problems that have been resulting due to biased information. The media should take the initiative of protecting the people by investigating on the truth of the matter before they transmit any information to the people. For example, in the case of the war between America and Iraq, the media should have first investigated on the truth before transmitting information. Even though prominent people like George Bush said, “For those who say we have not found the banned manufacturing devices or banned weapons, they are wrong. We found them” (Kull, 2011). The media should have investigated whether that is true by gathering the necessary evidence. Therefore, the media should play the role of providing news that is true from the evidence gathered.

Another role the media should play is to act as watchdogs on the unbiased information. The media should make sure that the people who are investing and reporting on the news are very independent people. In the case of Dan Rather, CBS News should have tried to find a news anchor who is not an America or a Muslim because most likely they will be biased in the news they are providing. Therefore, the media should take up the role of ensuring that they provide news that is not biased.

In conclusion, it has been found out that the media is providing news that has not been fully investigated leading to misrepresentation. This is making the people to get the wrong meaning and it could lead to many troubles. In addition, the media has also been presenting news that is biased. Biased information contains distorted information. Therefore, the media should try to investigate on the different cases so that they should provide information, which is true. Lastly, they should provide information that is not biased. They should present independent information, which is free from biasness.

 

Works Cited

Kull, Steven. “The Press and Public Misperceptions about the Iraq War.” Nieman Reports. May 5, 2011. Web. May 5, 2011.

Labor Law; Explanation on the Disability Acts

History of the Act

The Americans with Disabilities Act (ADA) was instituted as a legal clause in the period 1990. The focal objective of the ADA was the elimination of social barriers that were infused within the American society by the application of partiality within the populace. In the past periods, it had been noted that most community members accorded swiftness to divergences noted within the American nation majorly to the physically and mentally handicapped. Cruelties towards such individuals included the murdering, jailing, alienation and torturous practices on the affected as the rest of the populace regarded them as less humans (Gold, 2010). In the US, the disabled plight was fully charged to the family members for health care and needs supply. Within the earlier half of the nineteenth century, the American government instituted care homes for the disabled and although viewed as a positive act toward the preservation of the same, both past and present learners have critiqued the initiative for its bigotry viewpoint.

The American government primarily sought to have these institutions as a way of restricting the disabled populace by terming them as incompetent towards any form of constructive input within the community and national levels. The American government justified and defended its actions through the argument that the disabled required such institutions as a method of safeguarding their lives from the various adversities notable within the society as a whole (Gold, 2010). However, this was continually challenged by lobbyists and scholars upon the realization that torturous practices were still maintained within the facilities. The twentieth century largely marked with the requirement for human rights infused a significant change on the disabled community initially noted within the period 1920s after the completion of World War I. A notable number of military personnel that defended the American nation during this period had been gravely injured within the warring period in a manner that rendered them permanently disabled.

It would therefore have been considered highly inhuman to offer the same treatment to such individuals that were in their present situations due to work-related situations. Additionally, with the spread of industrialization the level of disabilities was also enhanced due to accidents. These two work groups led to the government’s contemplation for alternative programs and institutions that would ensure training the affected in a manner that would allow them to be re-absorbed into their initial work areas or other professions (Perritt, 2003). The disabled community acquired this positive standpoint henceforth as initially marked within the 1920s up to the current period. ADA’s foundation however, prior to its adaption in the American national laws can be significantly traced largely into the 1960s period that was evidenced by aggressive lobby activities towards the institution of civil rights. Technological expansion acted as a positive factor in the acceptance of the disabled within the working populace as medical practitioners were empowered towards the enhancement of survival amongst the disabled populace.

The automobiles sector also relying on technology was able to overcome the transport limitation, as the disabled became more self sustained on such matters (Jones, 2003). Therefore, a disabled man could easily leave his residence and drive to the workplace without any form of assistance. As the acceptance of the element was cultivated within the period, the disabled were recognized as competent and essential players within the American community in terms of economic inputs. The government therefore adapted an accommodative legislation instituted towards this objective and with various changes; it evolved in to the Rehabilitation Act that was adopted as a legal edict in the period 1973 with the disabled viewed as a marginalized populace. The Rehabilitation Act laid the foundation for the ADA laws. Overtime, as the disabled joined the workforce, various other Acts and refinements were accorded to existing laws for the enhancement of the disabled wellbeing as equal members of the American workforce.

Rationale and Purpose of the Act’s Institution

Scholars have held the view that during the 1960s period, a notable focus was accorded to the disabled and women within the populace, especially with the requirement to create an equitable society. Women and other minority groups during this period were better covered by various laws that excluded the disabled group. The initial act was the 1964 Civil Rights Act that encompassed the needs of individuals that were subject to federal funding, the employers, and public utility facilities in terms of housing spaces like eating joints and waiting rooms in bus stops. The act chiefly abolished discriminative practices within the American populace with regard to religion, ethnicity and language groups within the mentioned places. Although having marked a milestone in the creation of human rights, the act did not include the disabled individuals. A year later in the period 1965, the Voting Rights Act was introduced and this accorded equal treatment to marginalized groups concerning ballot functions (Jones, 2003). This aided the disability populace but in menial manner as the voting process was only applied on five year basis and therefore not quite useful on their daily needs.

In the period 1968, the Civil Rights Act was revised to include a safeguard on the populace in terms of religion, ethnicity, language groups, and sex within the housing industry concerning both sales and leasing terms. The modification, referred to as Title VIII encompassed women and yet again, the disabled individuals were not excluded from the Act. Notably too, the accommodation clause in the initial 1965 edict, termed as the Fair Housing Act, also excluded the disabled individuals (Perritt, 2003). To a majority of the Americans, the three Acts failed to meet the set criteria for impartial treatment among the marginalized groups within the society. Various lobby groups towards the enhancement of rights for the disabled were noted within this period. The initial lobby was therefore geared towards the institution of an equal system to the disabled with regard to the already established proponents towards the other marginalized factions before a refinement of the same would be broadened to other areas.

The initial milestone was therefore directed to acts of prejudice against the disabled populace that was subjected to federal funding programs. This was covered in the 1973 Rehabilitation Act, specifically in Section 504. However, the Act was highly flawed and inadequate as it excluded encompassing the same practice to the disabled within both the public and private workplaces, employers, and some federal initiatives. The accommodation requirement was better covered as a modification accorded within the period 1988 on the Fair Housing Act extended to incorporate the disabled and the household level as marked by family units with children (Jones, 2003). In 1990 therefore, the ADA was adapted and implemented towards overcoming the notable biased practices towards the disabled especially on the working element. The ADA was legalized within the Bush administration as justified by the president as an act towards the enhancement of the equal prospects to all American natives.

The chief objective and purpose behind the inclusion of the ADA within existing American laws was determined as the necessity to amplify the existing societal ideals in the US concerning individual inputs within the community for the wellbeing of all citizens. President Bush noted that, the preceding perspective was highly inhibited by the illogical and unfair practices within the populace that led to the restriction of harnessing the full potential from the American people (Perritt, 2003). Therefore, the inclusion of safeguards towards the disabled citizens evidenced the common viewpoint held by the nation that its stability and persistence was hinged on the synergy created by the micro contributions of the citizens. Within a personal level, the purpose of the Act was the creation of equitable treatment amongst the populace for an impartial community as a reflection of broad wellbeing.

Benefits of the Act to Americans and Workers

The ADA contains five clauses that are favorable to the disabled community. The first clause, Title I, primarily centers on the employment aspect. Generally, it provides safeguard for the disabled against subjugation tendencies by the public and private trade owners. Additionally, trade unions and employment societies are required to accord equivalent employment positions to the disabled so long as they have met the required qualifications. Title I further provides legal edicts to govern the practices of employment submissions, job appointments, job dismissals, work promotions, salaries, training programs and reimbursements that should be awarded to the disabled workforce. These stipulations are identically accorded to all employees so long as their workforce constitutes to at least fifteen workers. This clause was legalized as a law through the Rehabilitation Act, as defined within Section 501 (Blanck, 2000). From the provisions given in Title I, disabled individuals bear the benefit of safeguards from oppressive practices within the work environment with the breach of the indentified stipulations liable for suing practices.

The disabled are also covered against the presentation of their medical records to the employers on the argument that an individual should be employed as attributed to their qualifications and not on health issues. Employers having the disabled within their workforce are also accorded various benefits within their trade tariff structures as recorded within the Internal Revenue Code (IRC). Section 44 of the IRC covers small enterprises that are defined as business establishments with yearly revenues of one million dollars or less, or thirty employees within the workforce (Blanck, 2000). These institutions are accorded a maximum of five thousand dollars tariff cuts as a means of covering the costs required to meet rational adjustments in the workplace towards the provision of a comfortable environment to the disabled workforce. Section 51 of the IRC offers two thousand four hundred dollars tariff cuts to employers who include targeted disabled factions within their workforce.

This group majorly consists of low wage earners, commonly referred to as the Supplemental Security Income, and the tariff cuts are applied for every disabled member within this category; this is on a yearly basis. Attaches falling within the same category are each liable to the employee’s tariff cuts of up to one thousand two hundred dollars for each disabled individual. Section 190 of the IRC accords a maximum of fifteen thousand dollars on a yearly schedule for employees who accord structural design modifications like the inclusion of ramps and special parking places for the disabled workforce. These yearly finances cover the initial costs of the alterations as well as the maintenance requirements for the same (Blanck, 2000). Title II A enforced by the 1973 Rehabilitation Act provides detailed stipulations with regard to structural designs required to enhance the accessibility of work places for the disabled in public places. Title II B is applicable to structural designs within public transport system geared towards the disabled workforce. Both are covered by Section 504 and by enhancing the accessibility requirement, it becomes beneficial to the disabled.

Title III is similar to the preceding clause and the difference is accorded to the fact that it aims at enhancing accessibility for the disabled in public spaces like malls, bars and other trading areas to overcome the problem of inequity. Title IV of the ADA encompasses telecommunications covers the provision of telephone services to the disabled, broadly to individuals with verbal problems and hearing issues (Blanck, 2000). With this provision within the workplace, the disabled individuals are able to accord effective communication and it is quite beneficial for individuals working as customer care couriers, receptionists or personal assistants. Title V does not directly reflect on the disabled benefits as it monitors the credibility of amendments that may be accorded to the ADA by ensuring that they correspond to the stipulations of the Section 504 of the Rehabilitation Act. Therefore, it is beneficial in terms of the Acts safeguard.

References

Blanck, P. D. (2000). Employment, disability, and the Americans with Disabilities Act: issues in law, public policy, and research. Evanston, IL: Northwestern University Press.

Gold, S. D. (2010). Americans with Disabilities ACT. London, UK: Marshall Cavendish.

Jones, L. J. (2003). The Americans with Disabilities Act (ADA): overview, regulations and interpretations. Carbondale, IL: Nova Publishers.

Perritt, H. H. (2003). Americans with Disabilities Act handbook, Volume 1. Frederick, MD: Aspen Publishers Online.

 

Income Statements

Part I

Revenue recognition is one of the crucial areas that concerns managers, auditors and regulators and other stakeholders. For managers, it is extremely important because selecting the wrong accounting method can, in some cases, result in litigation of shareholders and cause failure of stocks. In addition, revenue recognition is quite crucial because it determines when costs can be accounted. In accordance with the matching revenue, costs are to be recognized during the period in which their related revenues are accounted (Chlala and Landry 1). Therefore, revenue timing directly affects the period in which some of the costs are to be recognized. Consequently, this influences the income statement. Determination of when revenue is recorded can be defined using two accounting principles, namely accrual accounting and matching concept. Here, revenues are recognized during the time that is concerned with them being realized, which is when goods are transferred. However, this does not mean cash is received at this time.

Product expenses are confined to the direct inputs such as raw materials, labor, and manufacturing overheads amongst others that are used in the production of goods. These are the materials necessary for manufacturing or production of the goods a company trades. These products can be stored as inventory. In contrast, period costs are not associated with manufacturing of products. They are attributed to selling and administrative functions of the business, such as advertising and marketing. These expenses cannot be assigned to inventory or produced goods.

The matching concept, as it is related to accounting for revenues and inventory, states that expenses should be accounted for during the period when they are incurred. This is the same for revenues, which are accounted for when realized. This concept does not recognize when the cash is received. Whether cash is received late or early, expenses and revenues are recognized when transactions are made.

Part II

In this part, two companies, Apple and Samsung are analyzed using their 2012 and 2011 income statements. The link for Apple’s income statement is viewed from http://files.shareholder.com/downloads/AAPL/2853867852x0x444195/E7A8FE5F-8835-46AB-ACC2-6FA28DFB546D/Three_Yr_Financial_History.pdf while Samsung’s statement is viewed from http://www.samsung.com/us/aboutsamsung/investor_relations/financial_information/downloads/2013/SECAR2012_Eng_Final.pdf.

The two companies utilize different accounting conventions, where Apple employs the Generally Accepted Accounting Principles (GAAP) which are used in the United States, while Samsung uses International financial Reporting Standards (IFRS) which are employed internationally in order to allow comparison of different companies in cross borders (Shamrock 23). This is identified from the statements provided by the companies. In GAAP, required documents include the balance sheet, income statement, statement of comprehensive income, changes in equity, cash flow as well as footnotes. On the other hand, the IFRS requires the balance sheet, income statement, changes in equity, cash flow, and footnotes. Apple provides the all the necessary documents under the GAAP while Samsung provides only those that are required by the IFRS.

	Apple		Samsung
	2012	2011	2012	2011
Revenue	156,508,000,000	108,249,000,000	187,754,283,000	154,048,895,000
Gross profit	68,662,000,000	46,818,000,000	69,509,553,000	49,348,008,000
Operating expenses	13,421,000,000	10,028,000,000	42,388,520,000	34,742,191,000
Income before taxation	55,763,000,000	34,205,000,000	27,929,248,000	16,050,712,000
Net income	41,733,000,000	25,922,000,000	22,262,426,000	12,845,713,000

Table 1. The Comparative Data for Apple and Samsung

From the table above, it is clear that both companies are doing better considering the revenues grew as well as the net profits. Although the expenses are increasing, it seems the revenue is increasing at a higher rate, which is contributing to the increase in net profit. The costs of sales are incrementing, as well as the revenue gross profit has increased, which indicates the ability of the company to sell more with fewer costs. Therefore, the increase in costs is able to achieve higher returns for the companies. This appears to be a good sign that the companies are healthy and bound to make profits in the future. However, the comparison of both shows that Apple is more profitable than Samsung is in terms of net income (Drake and Fabozzi 35).

It is very easy to collate the items of the two companies. Several trends can be discerned from the statements. One of them is that Apple has fewer costs compared to Samsung. This is identified from the fact that Apple had a higher net profit compared to Samsung that had the higher revenue than Apple did. The gross margin for Apple in 2012 is 43% while that of Samsung in the same period is 32%, which means their costs of sale are higher. The profit margins of the companies are as follows

Apple = 41,733,000,000 ÷ 156,508,000,000 × 100 = 27%

Samsung = 22,262,426,000 ÷187,754,283,000 × 100 = 12%,

which indicates that Apple is more profitable since it is able to retain 27% of its sales after all expenses are accounted for. Samsung, on the other hand, is able to retain only 12% after accounting for all the expenses.

 

 

Works Cited

Chlala, Nadi and Landry, Suzanne. Revenue Recognition: More Stringent Rules on the Horizon. iveybusinessjournal.com, December 2001. Web. December 21, 2013.

Drake P. Pamela and Fabozzi, J. Frank. Analysis of Financial Statements. New York, N.Y: John Wiley & Sons, 2012. Print.

Shamrock, E. Steven. IFRS and US GAAP: A Comprehensive Comparison. New York, N.Y: John Wiley & Sons, 2012. Print.

 

End Year Performance Review

The end year performance review is an exercise conducted by the human resource department in order to evaluate the professional development of Petrochemical Company employees. Over the last one year, I have performed my duties effectively and efficiently. As the manager of the electrical section, I have been reporting to the senior manager of the maintenance department. Conversely, I have fifteen employees working under my section. In addition to the supervision, I am also tasked with several other duties such as mechanical maintenance, and developing and implementing quality assurance systems to evaluate and monitor the performances of individual employees and that of the entire electrical section. While performing these duties, I was able to realize my strengths and weaknesses.

Strengths

In regards to my strengths, I was able to identify three principal behavioral traits that had a substantial impact on my performance. Firstly, I valued teamwork by all employees within my section. Personally, as a team player, I was actively involved in conducting joint activities with my subordinate employees. I realized that through teamwork, I was able to socialize with my employees on a personal basis. Not only did this strengthen the bond within the electrical section, but it also enabled me to identify the strengths and weaknesses of all my employees (The Advisory, Conciliation and Arbitration Service, n.d.). The teamwork in my section encouraged employees to prioritize departmental success over their individual achievements. It also helped in improving efficiency and personal development because I was able to learn from other employees and give advice to other team members during brainstorming exercises (The Advisory, Conciliation and Arbitration Service, n.d.).

Secondly, I considered myself as a good motivator and dispute handler. During the year, there were several challenges that were encountered by the electrical section. There were instances whereby conflicts among staff members led to feuds, which had a direct impact on the section’s performance. Moreover, I witnessed conflicts between individual goals and departmental objectives. These three events had negative impacts on the performances on my employees. Through mediation and motivation, I was able to help all employees to overcome the obstacles that were hindrances to overall performance. Thirdly, I was able to absorb human emotions such as anger and frustration. In some instances, attaining efficiency was exceedingly difficult. Furthermore, there were days when we had to meet exceedingly short timelines in order to maintain efficiency. Moreover, there were occurrences when some employees failed to follow instructions that were straightforward. Through emotional control, I was able to continue with normal operations despite my psychological problems.

Development Needs

Despite these successes, I faced several challenges that can be eliminated through certain strategies. The greatest challenge was a lack of necessary mechanical skill required to perform specific operations. In most instances, I had to seek advice from my senior manager or other lower level managers. I have identified two action plans that will improve my managerial skills. The first action plan is enrolling for a Masters in Electrical and Electronics. The second action plan is to identify a mentor within the company who shall be particularly instrumental in providing me with the necessary support required to solve problems, navigate the organizational culture and advance my career (Abbajay, n.d.). This will significantly improve my theoretical and practical skills. In turn, I will be in a better position to provide quality services to my section and the entire company.

 

References

Abbajay, M. (n.d.). The Working Life: The Importance of Workplace Mentors. Washington, DC: Careerstone Group.

The Advisory, Conciliation and Arbitration Service. (n.d.). Teamwork: Success through People. London: The Advisory, Conciliation and Arbitration Service

Early Church Reforms

Introduction

Martin Luther was instrumental in leading early church reforms, which brought about the protestant movement. He had dedicated his life to serving God, and this enabled him to learn many things about the church. He received instruction when training as a priest, and he was able to use his position to learn as much as he could about the Bible. This made him realize the many ills of the church and he began speaking out against them. He faced tremendous opposition but his courage and bravery paid off. Many people got the chance to learn more about faith and God. The Catholic Church was forced to reexamine its ways, and it implemented some reforms. Because of Luther’s work, many people realized religious freedom and the church lost the stronghold it had on the people and the state.

Discussion

Luther was driven to change the church reforms because of the weaknesses and ills he saw. The church leadership failed in passing the right teachings to the people. Luther was concerned about certain theological issues regarding the matters of faith, scripture, and salvation. The church taught that people received salvation through good works and it failed to teach them about faith. People believed that they could pay for their salvation. The rich were able to do this readily and this encouraged them to sin. Luther challenged the authority of the pope and the Catholic Church. He believed in biblical scripture as the only authority for Christians. He did not believe that the people needed the church leaders to interpret the bible for them. He worked on translating the bible into a language that people could know and understand God’s word. Luther differed with the church because he believed that people could have a personal relationship with God. Accessing the Bible in their own language would enable people to know more about God. He disagreed with the idea that people needed the intercession of the saints, the Virgin Mary, priests, and the pope.

The religious beliefs and practices of the Protestants differed from those of the Roman Catholics. Luther and his followers also disagreed with the church tradition and practice of celibacy, which was required of all priests. They believed in the importance of marriage and families. The Protestants and the Roman Catholics differed in their approach to wealth and money. While the church encouraged the people to purchase indulgence so that the money could assist those who were sick and poor, it failed to practice its teachings. Instead, the church promoted a life of extravagance. This was evident in its efforts to rebuild St. Peter’s Basilica and in its purchase of expensive religious art. The Protestants and the Roman Catholics differed in their use of religious idols. The Protestants believed that the use of religious images in the church was a form of idolatry.

The church had maintained a stronghold on the state and the leaders. It supported the leaders in many ways while at the same time trying to maintain its stronghold. The protestant movement divided the people. Some of the people were not sure, if they wanted to remain in the Roman Catholic faith or if they wanted to become Protestants. In many cases, the state determined the religion that the people would adopt. Those who dared differ with the church were prosecuted. The reformation changed the religious as well as the political and economic systems of European countries. Luther advocated for the concept of separation of church and state. Although he recognized the authority of the state, he did not believe that it had the power and ability to dictate spiritual matters. However, many state and church leaders were not willing to dismiss their age-old traditions. This led to decades of war in many countries, as the leaders tried to influence their people on matters of religion.

The church reformation and Luther’s efforts to bring the Bible to the people coincided with the Gutenberg era. The evolution of printing led to changes information accessibility. Many people got the chance to access different types of books. This increased their awareness and knowledge. They became open to greater ideas, which were facilitated by different authors. People could print information on different subjects that concerned them and not just religious issues. The church leaders and the monarchies could no longer dictate what the people knew. Because of increased awareness, people began challenging the way their country’s affairs were run and this led to protests and revolutions.

Conclusion

Martin Luther encouraged the singing of hymns in the church. He believed that music was a powerful form of praise and he composed different tunes. Although music was present in the early Catholic Church, it did not have the same influence that it does today. Luther encouraged the people to sing and to compose songs. Many talented musicians became instrumental in expanding music in the churches. They composed professional tunes, which expanded beyond the church boundaries. Music became an important part of culture in the society because of this. Art was still an important aspect of the society. Despite the revolution, some people maintained images, most of which were religious in nature. Luther was not as keen on destroying religious images, as were some of the Protestants. In the early church, many leaders used images as they helped those who were not educated to worship. Although they were mostly the idea of Roman Catholics, many people in the society were willing to acquire art pieces if they could afford them. Art was a luxury item and a preserve for the rich, and it largely influenced the European culture.

Week Three Exercises

1. Effect of Bases for Hospital Reimbursement on the Number of Admissions, Average Length of Stay, Volume of Daily Services and the Unit Cost of Services
2. Fee-for-Service Reimbursement

Fee-for-service reimbursement refers to the payment model that involves payment for services using cost-sharing mechanisms, such as insurance coverage. The fee-for-service reimbursement increases the number of admissions to the hospital. The fee-for-service mechanism encourages physicians to provide more health care services, because the payments for the services depend on the amount of healthcare services offered rather than on the quality of healthcare. Cost sharing mechanisms of payment for services usually encourage patients to seek medical attention, since it is cheaper than the fee-for-service payment approach. The fee-for-service approach raises the costs of treatment for patients and also discourages the efficiency that should accompany public healthcare. A reimbursement for the fee-for-service reduces the cost of service for the patients and, therefore, helps more patients seeking medical attention.

On the contrary, the length of stay for patients in hospitals is likely to increase, as they do not pay the hospital bills themselves. Since the cost of treatment is lower in the fee-for-service reimbursement payment method, physicians are less willing to treat patients as this yields lower returns. The volume of provided services is expected to decrease, as health practitioners are not able to maximize their returns. This payment approach assigns great emphasis on the quality of healthcare, since it focuses less on the financial benefits that accrue to it. The unit cost of services however is set to increase due to the growing demand for healthcare services among patients (Scandlen, 2012).

 

 

1. Per Diem Reimbursement

Per Diem reimbursement refers to the hospitals’ practice that involves charging different treatment rates daily and in which the daily expenses incurred are averaged over time (“The Home Infusion EDI Coalition (HIEC) Resource Centre,” 2008). Days with high rates of this type of reimbursement tend to register higher admission of patients into hospitals. Days with lower rates of reimbursements, on the contrary, tend to register a lower number of patients. The same case applies to the average length of stay, as patients are more likely to spend more time seeking for treatment on the days with higher rates of reimbursements than on the ones with lower rates. Hospitals are likely to register more patients on the days with higher rates of reimbursement and fewer patients on days with relatively lower rates. The unit cost of services is dependent on the daily rates. Days with high Per Diem reimbursement rates have a higher unit cost while days with lower rates have a lower cost. This is however based on the assumption that customers are aware of the daily rates, and the response to prices may not be as mentioned in case of tragedies or emergencies when patients require emergency treatment.

1. Fixed Fee per Admission

In cases where the price per admission is fixed, there is likely to be little effect on the number of patients being admitted or treated daily. The number of patients being treated or admitted in the hospital will be dependent on factors other than the price of services offered. Factors, such as tragedies, tend to increase the number of patients being admitted into hospital.

2. Quantity Demanded and Supplied After Price Increase

The initial equilibrium price, quantity demanded and quantity supplied is given as $30 and 150 visits. The state seeks to increase the price to $40 in order to create incentive for the physiotherapists to provide more services to the members of the public. Raising the price that customers pay to the suppliers will result in the reduction in the level of demand (Jacobs, and Rapoport, 2004).

 

According to the graph, the $40 price corresponds to 100 visits. This indicates a reduction in the quantity demanded by 50 visits. The increase in price, however, will result in a subsequent increase in the revenue earned by the physiotherapists. Since the revenue increase is directed towards the improvement of services offered, the consumers may not respond to the prices through avoidance of the services. Instead, they will be willing to pay bigger amount if the suppliers continue to provide better services. However, the graph above depicts the trend observed in a normal demand curve. Therefore the consumer demand is likely to decrease with an increase in the price of the provided services.

3. Supply and Demand Patterns of Physicians in the Medicare Agency

The initial rate of visit for all Medicaid enrolees is given as $5.50 per visit. Assuming that each physiotherapist is a profit-maximizing provider, the equilibrium price level is given by the point at which the quantity demanded is equal to the quantity supplied. In this case, the point of profit maximisation will be given by the point where the physiotherapist provides the number of services that is equal to the quantity demanded by the enrolees. From the demand and supply schedules, the physiotherapist will need to provide one service as long as they operate at the fixed $5.50 level. According to the demand and supply schedules, at the $3 price level, the quantity of demand is given by 5 visits. On this level in the supply schedule, the total cost is $35. The quantity of services provided will be 5 visits at the same level of demand.

References

Jacobs, P. & Rapoport, J. (2004). The Economics of Health and Medical Care (5^th ed.). Sudbury, MA: Jones & Bartlett Publishers.

Scandlen, G. (2012 March 28). Is Fee-For-Service the Problem? John Goodman’s Health Policy Blog. Retrieved from http://healthblog.ncpa.org/is-fee-for-service-the-problem/

The Home Infusion EDI Coalition (HIEC) Resource Centre. (2008 January). Definition of Per Diem. National Home Infusion Association. Retrieved from http://www.nhia.org/resource/hiec/per_diem.cfm

 

 

 

 

 

 

Organizational Behavior

Part 1

Psychological contracts are an effective technique of attaining the benefits of modifying the procedures in different departments of a commercial organization (Middleton, 2002). As an employee in a renowned corporation in the fashion industry, I have experienced the essence of this agreement, in addition to realizing the factors that may affect its effectiveness in the execution of official duties at a personal, departmental, and organizational level. The main objective of this contract is to strengthen my relationship with the employer, in addition to augmenting the effectiveness of embracing modified techniques that are in accordance with the core values and principles of the company (Schermerhorn, Osborn & Hunt, 2000). Accordingly, my psychological contract is healthy and is in line with my expectations regarding the tangible and intangible benefits obtained from the organization.

For example, the management of this commercial organization offers several promotion opportunities aimed at motivating the labor force to improve its performance. The criterion used to promote various members of staff is transparent and exemplifies equality. Each candidate has to undergo a comprehensive scrutiny conducted by an independent team constituting of several professionals from various departments (Miner, 2007). Additionally, the salary packages offered by the company are reasonable and are an effective motivation approach that has enabled the human resources in different sub sectors of the company to increase their performance while strengthening their relationship with the managerial personnel. These monetary and non-financial benefits have facilitated a healthy psychological contract that has promoted the teamwork spirit in the organization (Neely, 2002).

Additionally, the managerial team of this corporation constantly recognizes the efforts of human resources who exemplify exemplary performance in the execution of their official duties. For instance, there is a ceremony organized every year with the main intent of recognizing employees who have significantly contributed to the advancement of the company in terms of procedural expansion and increase of the returns (Robbins, 2005). This influential factor has resulted in a healthy psychological contract. Furthermore, the administration appreciates the essence of training its employees in order to concur with the transformations present in the modern business environment. This has enhanced the attainment of a healthy psychological contract with a professional and effective relationship with my employer. For instance, during my recruitment, I underwent an inclusive training program that not only enabled me to execute my official responsibilities effectively but also strengthened my relationship with other employees and the employer.

Additionally, the resources available at the commercial organization are ample, an aspect that has resulted in effective execution of the delegated duties. For example, the management focuses on developing all facets of existence of their employees (Golembiewski, 2001). In addition to motivating the labor force to increase their productivity in the organization setting, the administration has established a peculiar subdivision that offers psychological help to employees suffering from various forms of trauma. This has been efficient in tackling various problems experienced by the employees in the family setting and other societal environments. The provision of these resources, in addition to the support offered by the managerial teams in all departments of this business institution, has also been useful in improving the health of my psychological contract. This is because of the strong relationship with the supervisors of this commercial organization.

Part 2

The Fashion World is a business organization in the fashion industry. It manufactures garments that satisfy the needs of a wide range of customers in terms of age, gender, and cultural backgrounds. It has a market share of 3.2 % with its products being accessible in various international market segments. Two years ago, the company experienced significant managerial transformations with the main intent being to increase the productivity and market share of the company, in addition to attaining customer satisfaction and operational expansion. For example, the managerial team governing the proceedings of the company has appointed a new chief executive officer and several departmental supervisors. These adjustments have resulted in an increase of returns with the market share increasing by 1 % over the past year. Moreover, the corporation has enhanced its operations in additional segments of the international market.

As an employee of the company, I have identified certain distinct behaviors exhibited by the human resources in the organization. To start with, teamwork is an aspect promoted by the human resource docket with the labor force in all sub sectors showing significant dedication to improving their performance within the formulated work groups (Napier & Gershenfeld, 2004). For instance, in the sales and marketing sub sector, a number of employees with expertise in various components of commercial activities are responsible for formulating strategic plans aimed at directing such deeds as product promotion, identification of customers’ needs, and evaluation of available niche markets. Furthermore, integrity is an organization behavior exemplified in all departments of the commercial organization. Based on the core values and ethical principles emphasized in the institution, this behavior has facilitated increased productivity at a personal, departmental, and organizational level.

These organizational behaviors relate to several theories and concepts that describe personal traits, as well as the impact of values promoted by the management of an organization. To start with, the teamwork spirit exhibited in various subdivisions of this commercial institution is in accordance with motivational suppositions regarding the needs of the employees and the ability to satisfy these desires through an inclusive theoretical framework. For instance, the Maslow’s hierarchy of needs is a hypothesis that attempts to demystify the various effects of motivation from a personal perspective (DuBrin, 2002). At the base of the foundation are physiological needs, which include the attainment of basic elements of existence such as food, shelter, and clothes. This explains the efforts of the human resources who increase their productivity at the workplace in order to enhance their financial capabilities. Increased income improves the living standards of the workers and their dependants.

Other components of this theory include self-actualization and esteem. The esteem level involves the appreciation of one’s accomplishments and respect for other people. Likewise, self-actualization involves morality, and the ability to solve problems at the workplace effectively. These principles are in accordance to the organizational behaviors in Fashion World. The management of the organization recognizes that teamwork and promotion of ethical values such as integrity are essential in increasing the productivity of the labor force, in addition to strengthening the relationship between the administration and the human resources (Vibert, 2004). Another applicable supposition is the equity theory. This hypothesis indicates that fair treatment of employees in a commercial organization is an efficient technique of motivating them to improve their performance. This concurs with the principles of a healthy psychological contract. For instance, in this company, the management treats its employees equally in order to strengthen the relationship with the human resources (Osland, Kolb & Rubin, 2001).

The use of these motivational approaches followed a reduction in the company’s returns and organizational productivity in this commercial institution two years ago. Major departments such as the production, sales, and marketing subsectors recorded reduced profits with individual performance declining significantly. This led to various transformations involving the management of the company, in addition to formulating and executing practical plans aimed at increasing the productivity in all subdivisions. As indicated in the motivational theories and concepts, the administration focused on stimulating the labor force in order to attain the set objectives (Glykas, 2013). For instance, based on the components of the equity supposition, fair treatment of the employees has created an appropriate environment where the workforce executes its official duties diligently. For this reason, it is evident that the management of this business institution undertook appropriate measures to handle this situation.

Through these theories regarding organizational behavior, I comprehend that motivating the human resources was the most appropriate and feasible approach of handling the reduced productivity in different departments of the company. For example, in accordance with Maslow’s hierarchy of needs, the management of this company realized that identifying and ranking the needs of the employees would be useful in generating and implementing measures that will solve the problem effectively (Mount & Reiter, 2002). For instance, based on the elements within the physiological needs, employees increase their efforts in undertaking official duties in order to meet these basic needs of existence. Additionally, according to the constituents of the equity supposition, equality in the workplace encourages the human resources to improve their performance.

 

References

DuBrin, A. J. (2002). Fundamentals of organizational behavior. Australia: South-Western Thomson Learning.

Glykas, M. (2013). Business process management: Theory and applications. Berlin: Springer.

Golembiewski, R. T. (2001). Handbook of organizational behavior. New York: Marcel Dekker.

Middleton, J. (2002). Organizational behavior. Oxford, U.K: Capstone Pub.

Miner, J. B. (2007). Organizational behavior 4. Armonk, N.Y: M.E. Sharpe.

Mount, K. R., & Reiter, S. (2002). Computation and complexity in economic behavior and organization. Cambridge: Cambridge University Press.

Napier, R., & Gershenfeld, M. K. (2004). Groups: Theory and experience. Boston: Houghton Mifflin.

Neely, A. D. (2002). Business performance measurement: Theory and practice. Cambridge: Cambridge University Press.

Osland, J., Kolb, D. A., & Rubin, I. M. (2001). Organizational behavior: An experiential approach. Upper Saddle River, N.J: Prentice Hall.

Robbins, S. P. (2005). Essentials of organizational behavior. Upper Saddle River, N.J: Pearson/Prentice Hall.

Schermerhorn, J. R., Osborn, R., & Hunt, J. G. (2000). Organizational behavior. New York: Wiley.

Vibert, C. (2004). Theories of macro organizational behavior: A handbook of ideas and explanations. Armonk, N.Y: M.E. Sharpe.